Home Case Index All Cases GST GST + AAR GST - 2020 (7) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (7) TMI 226 - AAR - GSTMaintainability of Advance Ruling application - Proportionate reversal of Input Tax Credit - reduction in the value of supply - HELD THAT:- The question with regard to reversal of input tax credit, raised by the applicant is not in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. This question may be raised only by the concerned dealer and not by the applicant. Hence in view of the provisions of Section 95 of the GST Act, this authority is not allowed to answer the question raised by the applicant, being out of the purview of Sec. 95 of CGST Act. Whether commercial credit note can be issued to its dealers for post sale discounts without charging GST? - HELD THAT:- In the instant case, the question which has been raised by the applicant is not pertaining to any of the matters mentioned in Section 97 (2) of the GST Act. In fact the question raised is with respect to procedure which the applicant wants to follow. Section 97(2), which encompasses the questions, for the ruling by this Authority does not deal with the issue of whether the applicant can issue commercial credit note to its dealers for post-sale discounts without charging GST. Hence, it is held that this authority does not have jurisdiction to pass any ruling on such matters. The questions posed does not pertain to matters in respect of which an Advance Ruling can be sought under the GST Act. In view thereof, we find that the impugned application is not maintainable. No proceeding of Advance Ruling under the GST Act lies in the instant case.
|